作為一個(gè)全英文的考試，熟悉相關(guān)的會(huì)計(jì)專業(yè)詞匯是必須。高頓網(wǎng)校USCPA小編今天給大家介紹的是資產(chǎn)類的會(huì)計(jì)詞匯。在復(fù)習(xí)備考中，遇到不懂的會(huì)計(jì)名詞，一定要搞懂它的意思，并且熟記于心。
　　注：各公司的會(huì)計(jì)項(xiàng)目編碼可能會(huì)不同
　　1、流動(dòng)資產(chǎn) current assets
　　111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
　　1111 庫存現(xiàn)金 cash on hand
　　1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds
　　1113 銀行存款 cash in banks
　　1116 在途現(xiàn)金 cash in transit
　　1117 約當(dāng)現(xiàn)金 cash equivalents
　　1118 其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents
　　112 短期投資 short-term investments
　　1121 短期投資 - 股票 short-term investments - stock
　　1122 短期投資 - 短期票券 short-term investments - short-term notes and bills
　　1123 短期投資 - 政府債券 short-term investments - government bonds
　　1124 短期投資 - 受益憑證 short-term investments - beneficiary certificates
　　1125 短期投資 - 公司債 short-term investments - corporate bonds
　　1128 短期投資 - 其它 short-term investments - other
　　1129 備抵短期投資跌價(jià)損失 allowance for reduction of short - term investment to market
　　113 應(yīng)收票據(jù) notes receivable
　　1131 應(yīng)收票據(jù) notes receivable
　　1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
　　1137 應(yīng)收票據(jù) - 關(guān)系人 notes receivable - related parties
　　1138 其它應(yīng)收票據(jù) other notes receivable
　　1139 備抵呆帳 - 應(yīng)收票據(jù) allowance for uncollec - tible accounts - notes receivable
　　114 應(yīng)收帳款 accounts receivable
　　1141 應(yīng)收帳款 accounts receivable
　　1142 應(yīng)收分期帳款 installment accounts receivable
　　1147 應(yīng)收帳款 - 關(guān)系人 accounts receivable - related parties
　　1149 備抵呆帳 - 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它應(yīng)收款 other receivables
　　1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
　　1182 應(yīng)收遠(yuǎn)匯款 - 外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract
　　1184 應(yīng)收收益 earned revenue receivable
　　1185 應(yīng)收退稅款 income tax refund receivable
　　1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
　　1188 其它應(yīng)收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
　　121~122 存貨 inventories
　　1211 商品存貨 merchandise inventory
　　1212 寄銷商品 consigned goods
　　1213 在途商品 goods in transit
　　1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
　　1221 制成品 finished goods
　　1222 寄銷制成品 consigned finished goods
　　1223 副產(chǎn)品 by-products
　　1224 在制品 work in process
　　1225 委外加工 work in process - outsourced
　　1226 原料 raw materials
　　1227 物料 supplies
　　1228 在途原物料 materials and supplies in transit
　　1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
　　125 預(yù)付費(fèi)用 prepaid expenses
　　1251 預(yù)付薪資 prepaid payroll
　　1252 預(yù)付租金 prepaid rents
　　1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance
　　1254 用品盤存 office supplies
　　1255 預(yù)付所得稅 prepaid income tax
　　1258 其它預(yù)付費(fèi)用 other prepaid expenses
　　126 預(yù)付款項(xiàng) prepayments
　　1261 預(yù)付貨款 prepayment for purchases
　　1268 其它預(yù)付款項(xiàng) other prepayments
　　128~129 其它流動(dòng)資產(chǎn) other current assets
　　1281 進(jìn)項(xiàng)稅額 VAT paid（or input tax）
　　1282 留抵稅額 excess VAT paid（or overpaid VAT）
　　1283 暫付款 temporary payments
　　1284 代付款 payment on behalf of others
　　1285 員工借支 advances to employees
　　1286 存出保證金 refundable deposits
　　1287 受限制存款 certificate of deposit - restricted
　　1291 遞延所得稅資產(chǎn) deferred income tax assets
　　1292 遞延兌換損失 deferred foreign exchange losses
　　1293 業(yè)主（股東）往來 owners（stockholders）current account
　　1294 同業(yè)往來 current account with others
　　1298 其它流動(dòng)資產(chǎn) - 其它 other current assets - other
　　2、 基金及長期投資 funds and long-term investments
　　131 基金 funds
　　1311 償債基金 redemption fund（or sinking fund）
　　1312 改良及擴(kuò)充基金 fund for improvement and expansion
　　1313 意外損失準(zhǔn)備基金 contingency fund
　　1314 退休基金 pension fund
　　1318 其它基金 other funds
　　132 長期投資 long-term investments
　　1321 長期股權(quán)投資 long - term equity investments
　　1322 長期債券投資 long - term bond investments
　　1323 長期不動(dòng)產(chǎn)投資 long - term real estate in - vestments
　　1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance
　　1328 其它長期投資 other long - term investments
　　1329 備抵長期投資跌價(jià)損失 allowance for excess of cost over market value of long - term investments
　　3、 固定資產(chǎn) property,plant,and equipment
　　141 土地 land
　　1411 土地 land
　　1418 土地-重估增值 land - r*uation increments
　　142 土地改良物 land improvements
　　1421 土地改良物 land improvements
　　1428 土地改良物 - 重估增值 land improvements - r*uation increments
　　1429 累積折舊 - 土地改良物 accumulated depreciation - land improvements
　　143 房屋及建物 buildings
　　1431 房屋及建物 buildings
　　1438 房屋及建物 - 重估增值 buildings - r*uation increments
　　1439 累積折舊 - 房屋及建物 accumulated depreciation - buildings
　　144~146 機(jī)（器）具及設(shè)備 machinery and equipment
　　1441 機(jī)（器）具 machinery
　　1448 機(jī)（器）具 - 重估增值 machinery - r*uation increments
　　1449 累積折舊 - 機(jī)（器）具 accumulated depreciation - machinery
　　151 租賃資產(chǎn) leased assets
　　1511 租賃資產(chǎn) leased assets
　　1519 累積折舊 - 租賃資產(chǎn) accumulated depreciation - leased assets
　　152 租賃權(quán)益改良 leasehold improvements
　　1521 租賃權(quán)益改良 leasehold improvements
　　1529 累積折舊 - 租賃權(quán)益改良 accumulated depreciation - leasehold improvements
　　156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments forequipment
　　1561 未完工程 construction in progress
　　1562 預(yù)付購置設(shè)備款 prepayment for equipment
　　158 雜項(xiàng)固定資產(chǎn) miscellaneous property,plant,and equipment
　　1581 雜項(xiàng)固定資產(chǎn) miscellaneous property,plant,and equipment
　　1588 雜項(xiàng)固定資產(chǎn) - 重估增值 miscellaneous property,plant,and equipment - r*uation increments
　　1589 累積折舊 - 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property,plant,and equipment
　　16 遞耗資產(chǎn) depletable assets
　　161 遞耗資產(chǎn) depletable assets
　　1611 天然資源 natural resources
　　1618 天然資源 - 重估增值 natural resources - r*uation increments
　　1619 累積折耗 - 天然資源 accumulated depletion - natural resources
　　17 無形資產(chǎn) intangible assets
　　171 商標(biāo)權(quán) trademarks
　　1711 商標(biāo)權(quán) trademarks
　　172 專利權(quán) patents
　　1721 專利權(quán) patents
　　173 特許權(quán) franchise
　　1731 特許權(quán) franchise
　　174 著作權(quán) copyright
　　1741 著作權(quán) copyright
　　175 計(jì)算機(jī)軟件 computer software
　　1751 計(jì)算機(jī)軟件 computer software cost
　　176 商譽(yù) goodwill
　　1761 商譽(yù) goodwill
　　177 開辦費(fèi) organization costs
　　1771 開辦費(fèi) organization costs
　　178 其它無形資產(chǎn) other intangibles
　　1781 遞延退休金成本 deferred pension costs
　　1782 租賃權(quán)益改良 leasehold improvements
　　1788 其它無形資產(chǎn) - 其它 other intangible assets - other
　　18 其它資產(chǎn) other assets
　　181 遞延資產(chǎn) deferred assets
　　1811 債券發(fā)行成本 deferred bond issuance costs
　　1812 長期預(yù)付租金 long-term prepaid rent
　　1813 長期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance
　　1814 遞延所得稅資產(chǎn) deferred income tax assets
　　1815 預(yù)付退休金 prepaid pension cost
　　1818 其它遞延資產(chǎn) other deferred assets
　　182 閑置資產(chǎn) idle assets
　　1821 閑置資產(chǎn) idle assets
　　184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long - term notes,accounts and overdue receivables
　　1841 長期應(yīng)收票據(jù) long - term notes receivable
　　1842 長期應(yīng)收帳款 long - term accounts receivable
　　1843 催收帳款 overdue receivables
　　1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 - 關(guān)系人 long-term notes,accounts and overdue receivables - related parties
　　1848 其它長期應(yīng)收款項(xiàng) other long - term receivables
　　1849 備抵呆帳 - 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
　　185 出租資產(chǎn) assets leased to others
　　1851 出租資產(chǎn) assets leased to others
　　1858 出租資產(chǎn) - 重估增值 assets leased to others - incremental value from r*uation
　　1859 累積折舊 - 出租資產(chǎn) accumulated depreciation - assets leased to others
　　186 存出保證金 refundable deposit
　　1861 存出保證金 refundable deposits
　　188 雜項(xiàng)資產(chǎn) miscellaneous assets
　　1881 受限制存款 certificate of deposit - restricted
　　1888 雜項(xiàng)資產(chǎn) - 其它 miscellaneous assets - other